(1) The general assembly hereby finds and declares that:(a) Section 3.5 of article X of the state constitution, which was approved by the registered electors of the state at the 2000 general election and amended by the registered electors of the state at the 2006 general election, provides property tax exemptions for a qualifying senior and for a qualifying 'disabled veteran', defined, in accordance with the 'people first language' requirements of section 2-2-802, in section 39-3-202 (3.5) as a 'qualifying veteran with a disability' for purposes of this part 2;(b) It is within the legislative prerogative of the general assembly to enact legislation to implement section 3.5 of article X of the state constitution that will ensure compliance with the requirements of said section and facilitate its operation;(c) In enacting legislation to implement section 3.5 of article X of the state constitution the general assembly has attempted to interpret the provisions of section 3.5 of article X of the state constitution in a manner that gives its words their natural and obvious significance;(d) This part 2 reflects the considered judgment of the general assembly regarding the meaning and

X of the state constitution in a manner that gives its words their natural and obvious significance;(d) This part 2 reflects the considered judgment of the general assembly regarding the meaning and implementation of the provisions of section 3.5 of article X of the state constitution.Amended by 2023 Ch. 345,§ 1, eff. 6/5/2023, app. to exemption applications for property tax years commencing on or after 1/1/2024.Amended by 2023 Ch. 131,§ 3, eff. 1/1/2025 only if a constitutional amendment to section 3.5 (1.5) of article X of the state constitution that modifies the definition of 'disabled veteran' by changing the term to 'veteran with a disability' and including a veteran who has individual unemployability status as determined by the U.S. department of veterans affairs is approved by the people at the next general election and becomes law (amendment superseded by 2023 Ch. 345,§ 1).L. 2001: Entire part added, p. 460, § 1, effective April 25. L. 2007: (1)(a) amended, p. 476, § 1, effective April 15.Subsection (1)(a) was amended in HB 23-1052, effective January 1, 2025. However, those amendments were superseded by the amendments to subsection (1)(a) by SB 23-036, effective June 5,

ctive April 15.Subsection (1)(a) was amended in HB 23-1052, effective January 1, 2025. However, those amendments were superseded by the amendments to subsection (1)(a) by SB 23-036, effective June 5, 2023. For the legislative declaration in HB 23-1052, see section 1 of chapter 131, Session Laws of Colorado 2023.